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The Cnm&us. I ctfer that in evidence, u bavin j bssa ths mult of ths wcr'i of Meesrs. Wood villa and Byrns together, and want it to go in. Memorandum of erasures, alteroitrmt, and changes found in " Tteaitter of Puhlie Debt Warrants from January u twi, to December 3U mi. Secretary of the Treatury. Ml States Tmiu Fra Exposed. IN THE SENATE OF THE UNITED STATES. Number of Year. Date. warrants April 23, 1880. Ordered to he printed. December 17, 1880. Ordered to be. reprinted. Ma. Davis, of West Virginia, from the Select Committee to Investigate the Finance Keporta, Juoolu ana Accounts oi tne iTeasury Department, subraitted to fol lowing report: UTo. 8. Continued from last week.) issuing or legal tender kotes. In regard to the issue of legal tender notes, Major Power testifies (see testl mony, pages 92 and 93 ) : By the Chairman: i Q. The register's came is on the notes, I believe? A. Yes, sir. Q. Does the register ever see the notes? A. Not until they are redeemed. Q. Then a note issued, though it is signed by the register, never parses through tne register's oacer A. That la, tne notes bear tne fae simile ot tne registers sig nature. Q. I understand that the superintendent of the printing bureau delivers to the treasurer direct tne notes, legal tenders or fractional currency when tne latter was in existence. Do they pass through any other hands but those two? A. They do not. Q. They are ready for circulation when the treasurer receives them from the printing bureau? A They ar then ready for circulation. Q. They are ready? A. Yes; but they cannot be put into circulation legally until the treasurer covers the amount into the treasury; they are not money in the treasury until covered in. Q. Still they are in his possession, and no one else has possession of them but the treasurer, and he ooula, if he was dishonest, put them in circulation without malting any further report about the matter? A. There is no other check upon the immediate iasue of these notes. Q. They do not pass through the register's office until they are redeemed and ready for destruction ? A. No, sir. Q- Then are they registered in the register's office, all that have been de stroyed? A. They are. Q. And the same as to delivery from the printing bureau to the treasurer has been in existence since the act creating the two classes of notes, the legal tenders and fractional currency? A. Yes, sir. Q. And they pass through no other hands, I understand, as a check? A. No, sir. This shows that the register's name is on all legal tender notes, that he does not see them until they are redeemed, and that there is not a proper check on the treasurer or bureau of printing in this regard, so that the chief of the bureau of printing or the treasurer, it dishonest, could put notes improperly in circulation. AMOUNT OF INTEREST OK BONDS. James Gilflllan, treasurer of the United States, testifies (see testimony, pages 104 and 105): By the Chairman : Q. To put it practically, if you were asked to-day to furnish this committee with the total amount of interest and principal received last year in bonds which were sold, could you furnish it? A, Not from the books, my impression is, without going through and taking the warrants and separating them. Q. You understand that when the entry is made upon the books it is made in gross and not in separate entries, one of principal and the other of interest? A. Yes, sir. The items of receipts are internal revenue, land?, war and navy ( which ara repay men s), and miscellaneous. The miscellaneous includes the pubho debt and utter receipts, except those before named, which would include principal and in terest. I think that was what you requested of me in my statement. Q. Which you said you could not furnish? A. Yes, sir. It was said it could not be furnished as the books had been kept from 186L Q. No separate account on the books was kept of principal and interest? A. Of the receipts, no, sir. Q. Can your office give the exact amount of bonds now in circulation? A. No, eir. Q. Then you might, so far as your office is concerned, pay coupons of duplicate numbers, or a greater amount of ooupons than were out? A. If they were genuine coupons. Q. How would you know whether they were genuine or counterfeit on the came principle that you know whether a note is a counterfeit or not? A. Exactly. Q. But you have no means of knowing whether a bond has been fraudulently or illegally or wrongfully gotten into circulation or not? A. Unless in the case of 'registered bonds, whioh are caveated, and we might have been notified; but we never should be notified of that, because it is not neceosary. This shows that the treasurer keeps the moneys reoeived for bonds, principal and interest together, and that he cannot tell from the books how much was re ceived for principal and how muoh for accrued interest for a given time; that is, t ecru ad interest on bonds sold is not kept as a separate account The treasurer f3js interest on bonds, but he cannot give the amount ot bonds outstanding. The treasurer pays all coupons presented, if genuine, but he does not know whether or cot duplicates are paid by him or by the sub-treasurers elsewhere. APPARENT ERASURES AND CHANGES IN THE BOOKS OP THE TREASURY. On the question ot erasures and apparent ohanges in the books of the treasury, the committee call attention to the following testimony of Mr. Woodville (see tes timony, pages 110, 111, 112 and 113) : ' William Woodville recalled. By the Chairman : '" Question. By whom was the statement that I handed you prepared? (Exhibit ing.) Answer. Prepared by Mr. Byrne, formerly a clerk of this committee. Q. Have you examined it by the books so as to be able yourself to testify to it? A. Yes, sir; I can testify to this statement. I went over it with him and checked it off with him from the other book. Q. Have you recently re examined it? A. Yes, sir; I have refreshed my memory about it to-day. Q. Is it correct? A. It is correct, with the exception of a few memoranda; whioh O marked there; two exceptions which 1 have specified on it. 13C6 18C6 1867 1668 18C9 Aor. May Jan. S 17 Feb. 8 9 10 17 Mar. 8 16 Apr. 17 28 May 8 17 20 Jane 5 19 21 22 July n Aug. l s 14 Sept. 4 14 14 21 25 30 NOV. 8 8 8 8 27 Deo. 18 Jan. e 18 22 20 80 18 7 12 IS 28 June 8 6 13 23 July 31 31 Aug. 2 21 23 23 Sept. 4 21 29 29 Oct. 31 81 31 NOV. 18 22 Jan. 7 7 8 8 12 15 Feb. 19 Mar. 29 June 12 27 Aug. 8 24 24 27 81 ftopt.21 Oct. 17 Dee. 2 2 Feb. U June 3 8 July 81 Aug. 27 8pt 12 Oct. 81 Nor. 12 12 Mv.20 July 31 Bpt.30 Oct. 30 30 NOV. 80 1737 1883 2063 2099 2118 2180 2302 2398 2678 2734 2DC5 2944 2983 3118 3238 3263 3275 8445 8028 3629 3672 8718 StfSl Scratched. ...do 4025 Scratched. 4088 4971 4372 4373 4374 4486 4611 4746 4817 4862 490O 494) 6454 5621 5673 5701 6795 6888 6900 6968 6064 6436 6437K 6473 6008 - 6632 6634 6742 6926 6938 6940 7232 7234 7234 7331 7378 20 22 27 30 52 83 Scratched. 397 663 704 830 8C9 870 875 884 931 Scratched. 1051 1052 62 174 174 236 259 285 346 377 877 60 135 178 186 187 203 Amount altered and Scratched Amount altered and scratched out; canceled Amount altered and scratched ....ao ....do ....do ....do ....do ....do ....do ....do ....do ....do ....do ....do ....do ....do ....do , ....do ....do ....do ....do ....do , Amount altered v d scratched out , do Amount altered and scratched , Amount slteted and scratched out Amount altered md scratched Amount erased with red lines should be In treasury proper ao .do, do . Amount altered and scratched ....do , ....do ....do ....do , ....do , ....do ....do , ....do ....do ....do ....do ....do ....do ....do ...do ...do .o ..do ..do ..do ....do ....do ...do ...do ...do ....do .do .do ....do do Amount altered and scratched; canceled ao Amount altered and scratched Amount altered and scratched ; canceled . , amount userea ana scnucnea ...do Amount altered and scratched; canceled Amount altered and scratched , ..do ..do ..do ..do ..do ....do .do , .do Marked In margla "(Directed same ti Issue on Novem- Der IV' ana tnetntry crossed out with buicxUn , whilst the amounts In figures are not erased. The ag- WKaie amount oi n warrant is Amount enwed with red lines; see next page ....do , Amount erased with lines: canceled Amount erased with red ones 14 460. oo 00 527.42 Amount altered and scratched do Amount erased with red lines; canceled Amount erased with red Uws Amount erased with red lines; canceled ao do In sersl amounts this warrant shows alterations and scra'cues . In the recapitulation (or the month of Jul. 1&39. la the uem m b aeropuon or me nwna i-os," tne ngurea ara auemi ana scraicnea mvi ksi n In tne reciDltulatl in for the moucn of Ansrust. tne amount entered are in several items altered and scratched. Amount altered and scratched do Amount altered and scratched: premium on sinking fund principal Amount al ertd aid scratched; redemption of the pub-l uo aeu In the month of November, 1869, the amounts entered in tne recapiiuiauoa are scraicnea ana altered is several Items. Boom 65, Triasuet Building, Committee on Tbiasubt Accounts, Washington, D. 0., NoteuJm 22, 1878. Senator: I make, at jour request, a copy from ray "memorandum-book ot alterations and erasures," from a book called u Register of Public Dbt Warranta." In my examination ot the books furnished the committee by the secretary of the treasury, I have thus far noted 1420 alterations and changes in the thirty nins) books I have examined. Most respectfully, your obedient servant, ED WD. BYRNE. Hon. H. O. Davis, Cnaitman, etc Q Have you made examinations of different books ia the secretary's, the regis ter's and the treasurer's office? A. My examination was particularly in the regis ter's and treasurer's books, and the publio debt ledger of the secretary from 18C0 to 1871, inclusive. Q Did you find upon those books alterations, or errors, or erasures in figures? A. Yes, sir; I found alterations, scratches, canceled warrants. 3. To what extent? A. In the treasurer's books from 18C0 to 1SG7, inclusive, terations, scratches, and canceled warrants amounted to about 1,200 in round numbers,.